2018 (8) TMI 1507

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.... Appellant : Mr. Sourabh Goel, Advocatea ORDER RAJESH BINDAL J. The appellant in the present appeal has challenged the order dated 05.06.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh arising out of Appeal No. E/395/2012, raising the following substantial questions of law:- "(i) Whether the impugned order dated 05.06.2017 Annexure A-4 passed by ....

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....ervice', when admittedly, the part of premises has been sub leased to sister concern and therefore that part of service is not availed and does not have nexus with manufacturing process? (iv) Whether Hon'ble CESTAT is justified in not considering the provisions of Rule 9 of CENVAT Credit Rules, 2004 which categorically provides for the documents on the basis of which CENVAT Credit....

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....elying upon the judgment reported in 2010 (260) ELT 369 (Bom) in the case of Ultratech Cement Pvt. Ltd., when the same is under challenge before the Hon'ble Supreme Court and moreover the facts and circumstances are also not same and therefore the said judgment is not applicable in the present case?" At the very outset, learned counsel for the appellant submitted that the amount involved in....